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V5219-16 ·7 December 2016 ·consulta-vinculante Medium impact
Tax

Could the special regime for spin-offs apply to a SOCIMI if the operation has valid economic reasons

A society aiming to become a SOCIMI proposes a total spin-off to separate residential land from commercial property intended for rental. The DGT examines whether this operation qualifies for the special spin-off regime under Corporate Income Tax.

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2016-12-07PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
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